Rates and Allowances - Corporation Tax on Chargeable Gains: Indexation Allowance: March 2002

The value of the retail price index, as published by the Office for National Statistics, for March 2002 is 174.5 (January 1987 = 100).

The indexed rise to be used in calculating the indexation allowance in respect of assets disposed of in March 2002 is as follows:

RI Year 1982 - 1988
RI Month 1982 1983 1984 1985 1986 1987 1988
January - 1.112 1.009 0.913 0.813 0.745 0.689
February - 1.103 1.001 0.898 0.806 0.738 0.683
March 1.197 1.099 0.995 0.880 0.804 0.735 0.676
April 1.153 1.070 0.969 0.841 0.787 0.714 0.649
May 1.138 1.062 0.961 0.833 0.783 0.712 0.643
June 1.132 1.057 0.956 0.829 0.784 0.712 0.637
July 1.131 1.046 0.958 0.832 0.789 0.714 0.635
August 1.131 1.037 0.940 0.827 0.784 0.709 0.617
September 1.132 1.028 0.936 0.828 0.775 0.704 0.610
October 1.121 1.021 0.925 0.826 0.772 0.696 0.594
November 1.111 1.013 0.919 0.819 0.757 0.688 0.586
December 1.115 1.008 0.920 0.817 0.752 0.689 0.582

RI Year 1989 - 1995
R I Month 1989 1990 1991 1992 1993 1994 1995
January 0.572 0.460 0.340 0.287 0.265 0.235 0.195
February 0.561 0.452 0.333 0.280 0.257 0.228 0.188
March 0.554 0.437 0.328 0.277 0.253 0.225 0.183
April 0.527 0.395 0.311 0.257 0.241 0.210 0.171
May 0.517 0.383 0.307 0.253 0.237 0.206 0.166
June 0.512 0.377 0.301 0.253 0.238 0.206 0.165
July 0.511 0.376 0.304 0.257 0.240 0.212 0.170
August 0.507 0.362 0.301 0.256 0.235 0.206 0.164
September 0.497 0.350 0.296 0.252 0.230 0.203 0.159
October 0.485 0.339 0.292 0.247 0.231 0.202 0.165
November 0.473 0.342 0.287 0.249 0.232 0.201 0.165
December 0.469 0.343 0.286 0.254 0.230 0.195 0.158

RI Year 1996 - 2002
R I Month 1996 1997 1998 1999 2000 2001 2002
January 0.162 0.130 0.094 0.068 0.047 0.020 0.007
February 0.156 0.126 0.089 0.066 0.042 0.015 0.004
March 0.152 0.123 0.085 0.063 0.036 0.013
April 0.144 0.116 0.073 0.056 0.026 0.008
May 0.141 0.112 0.067 0.054 0.022 0.002
June 0.141 0.108 0.068 0.054 0.020 0.001
July 0.145 0.108 0.071 0.057 0.023 0.007
August 0.140 0.101 0.066 0.054 0.023 0.003
September 0.135 0.095 0.061 0.050 0.016 Nil
October 0.135 0.094 0.061 0.048 0.017 0.001
November 0.134 0.093 0.061 0.047 0.014 0.005
December 0.130 0.091 0.061 0.043 0.013 0.006

The RI month is the month in which the allowable expenditure was incurred, or March 1982 where the expenditure was incurred on or before 1 March 1982.

The table given is applicable only to bodies within the charge to corporation tax on their chargeable gains.

     

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